10.2.16. For daycare expenses for children under 3 years old

1. In general regime

   1. Amount

      Taxpayers may deduct 15% of the amounts paid in the tax period for the custody expenses of children under 3 years of age in nurseries or early childhood education centers, with a maximum of 250 euros for each child enrolled in said nurseries or centers.

      The limit, in the tax period in which the child turns three years old, will be of 125 euros.

      A nursery or early childhood education centre shall be understood to mean any centre authorised by the department responsible for education that is intended to provide care for children under three years of age.

   2. Requirements and conditions

      1. Only those descendants who entitle the applicant to the application of the minimum for descendants will be taken into account.

      2. The sum of the general taxable base and the savings taxable base must be less than 35,000 euros in individual declarations and less than 50,000 euros in joint declarations, provided that the savings taxable base, whatever the type of declaration, does not exceed 4,000 euros.

      3. When the children who qualify for this deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

         The following criteria must be taken into account when applying this requirement:

         • To determine whether the deduction should be prorated, only the child's cohabitation with more than one parent on the date the tax is due will be taken into account, except in the case of shared custody, in which it will be considered that there is cohabitation between the parents, even if the child is not actually living with one of them on the aforementioned date.

           In addition, the taxpayer must have paid the costs of daycare or early childhood education centers. However, in the case of amounts paid by married couples in community property and under the legal regime of the Aragonese marital consortium, the amount will be deemed to have been paid by both parents even if it is only paid by one of the spouses.

         • The sum of the deductions for childcare expenses for both parents cannot exceed the maximum amounts provided.

         • In the event of the death of the child during the year, it will be understood that cohabitation exists if the child is living together on the date of death.

         • If, while the parents were living together, one of them had died before 31 December, the deduction can be applied for the amounts paid up to the date of death that correspond to him/her, with a limit of 50% of the maximum amount of the corresponding deduction.

           The survivor will apply the deduction without being able to exceed, taking into account the amount applied in the declaration of the deceased father, the maximum established amount.

      4. The application of the tax benefit is conditional on payment of said expenses being made by credit or debit card, bank transfer, personal check, or deposit into accounts at financial institutions.

2. Under a differentiated taxation regime

   Amount and requirements

   Taxpayers may deduct 15% of the amounts paid in the tax period for the costs of childcare for children under 3 years of age in daycare centers or early childhood education centers, with a maximum of 300 euros for each child enrolled in said daycare centers or centers.

   The limit, in the tax period in which the child turns three years old, will be 150 euros

   A nursery or early childhood education centre shall be understood to mean any centre authorised by the department responsible for education that is intended to provide care for children under three years of age.

   Taxpayers must meet the same requirements as in the general regime and, in addition, those indicated in section 10.2.1.1.

Completion

If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you will check the box provided for this purpose.

For each child under three years of age, you must indicate the amount paid by the tax holder.

If the child turned three in the year, only the amounts paid up to that date will be deductible.

If the children only live with one of the parents or the expenses are covered by only one of them, check the box provided for this purpose.

If any of the children turned three years old during the year, you must indicate this by checking the corresponding box.

If the other parent died during the fiscal year, you must enter the corresponding box indicating the amount of the deduction applied by the deceased parent and indicate by checking the corresponding box that the child lives with only one of the parents.